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Hits 61 – 80 of 743

61
Schulschließungen, fehlende Ausbildungsplätze, keine Jobs: Generation ohne Zukunft?
Anger, Silke; Sandner, Malte; Danzer, Alexander M.. - : München: ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München, 2020
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62
Class Size Effects in Higher Education: Differences across STEM and Non-STEM Fields
Kara, Elif; Tonin, Mirco; Vlassopoulos, Michael. - : Munich: Center for Economic Studies and ifo Institute (CESifo), 2020
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63
If (My) 6 Was (Your) 9: Reporting Heterogeneity in Student Evaluations of Teaching
Bertoni, Marco; Rettore, Enrico; Rocco, Lorenzo. - : Bonn: Institute of Labor Economics (IZA), 2020
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64
A global dataset of human mobility
Chan, Ho Fai; Skali, Ahmed; Torgler, Benno. - : Zürich: Center for Research in Economics, Management and the Arts (CREMA), 2020
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65
Impact of cross-border competition on the German retail gasoline market - German-Polish border
Kahl, Mats P.. - : Lüneburg: Leuphana Universität Lüneburg, Institut für Volkswirtschaftslehre, 2020
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66
Innovative Applications of Natural Language Processing and Digital Media in Theatre and Performing Arts
Tsioustas, Charalampos; Petratou, Daphne; Kaliakatsos-Papakostas, Maximos. - : Zagreb: IRENET - Society for Advancing Innovation and Research in Economy, 2020
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67
Does Economics Make You Sexist?
Paredes, Valentina; Paserman, M. Daniele; Pino, Francisco J.. - : Bonn: Institute of Labor Economics (IZA), 2020
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68
Chinese dialects, revolutionary war & economic performance
Zhu, Junbing; Grigoriadis, Theocharis. - : Berlin: Freie Universität Berlin, Fachbereich Wirtschaftswissenschaft, 2020
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69
Home is where the heart is? How regional identity hinders internal migration in Germany
Kremer, Anna. - : Dresden: Technische Universität Dresden, Center of Public and International Economics (CEPIE), 2020
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70
On the Role of Internationalization of Firm-Level Corporate Governance – The Case of Audit Committees
Afzali, Haroon; Martikainen, Minna; Oxelheim, Lars; Randøy, Trond. - : Stockholm: Research Institute of Industrial Economics (IFN), 2020
Abstract: Motivated by agency theory and arguments from linguistic studies, we argue in this paper the internationalization of a firm's audit committee to be associated with weaker firm-level corporate governance. Based on 2,015 publicly traded European firms from 16 countries over 2000-2018, we find the presence of foreign directors on audit committees to have a significant negative impact on financial reporting quality (FRQ). The effect is found to be weaker in countries with strong investor protection. We find linguistic differences within audit committees an important explanation for the negative influence of foreign directors on FRQ. The results are robust to alternative FRQ measures and model specifications, including difference-in-differences and propensity score matching. While foreign directors on a corporate board may create value for the firm by boosting the advisory capacity of that board, recruiting a foreign director to that firm's audit committee may compromise the board's monitoring function and the firm's FRQ.
Keyword: Audit Committee; ddc:330; F23; Foreign Directors; G34; Investor Protection; K22; M16; M42; Reporting Quality
URL: http://hdl.handle.net/10419/240513
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71
Talking Business: New Evidence on How Language Shapes Economic Behaviour
Campo, Francesco; Nunziata, Luca; Rocco, Lorenzo. - : Bonn: Institute of Labor Economics (IZA), 2020
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72
Proximity can induce diverse friendships: A large randomized classroom experiment
Rohrer, Julia Marie; Keller, Tamás; Elwert, Felix. - : Budapest: Hungarian Academy of Sciences, Institute of Economics, Centre for Economic and Regional Studies, 2020
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73
Paesani versus Paisanos: The Relative Failure of Spanish Immigrants in Buenos Aires during the Age of Mass Migration
Abad, Leticia Arroyo; Maurer, Noel; Sánchez-Alonso, Blanca. - : s.l.: European Historical Economics Society (EHES), 2020
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74
When Do Teachers Respond to Student Feedback? Evidence from a Field Experiment
Buurman, Margaretha; Delfgaauw, Josse; Dur, Robert. - : Bonn: Institute of Labor Economics (IZA), 2020
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75
Treatment Effects and the Measurement of Skills in a Prototypical Home Visiting Program
Heckman, James J.; Liu, Bei; Lu, Mai. - : Bonn: Institute of Labor Economics (IZA), 2020
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76
The global shock in economic activities: Covid-19 pandemonium
Nwokolo, Chinenye Ifeoma; Ogbuagu, Matthew Ikechukwu; Iwegbu, Onyebuchi. - : s.l.: Strides Educational Foundation, 2020
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77
Individual weighted excess and least square values
Zhang, Xia; van den Brink, Rene; Estevez-Fernandez, Arantza. - : Amsterdam and Rotterdam: Tinbergen Institute, 2020
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78
Corona hemmt die Integration
Geis-Thöne, Wido. - : Köln: Institut der deutschen Wirtschaft (IW), 2020
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79
Gendered Language
Ozier, Owen; Jakiela, Pamela. - : Bonn: Institute of Labor Economics (IZA), 2020
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80
Speaking the same language: The effect of foreign origin teachers on students' language skills
Höckel, Lisa Sofie. - : Essen: RWI - Leibniz-Institut für Wirtschaftsforschung, 2020
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